Study On The Implementation Of Performance Budgeting In China

Performance budgeting is expanded and utilized gradually as a new kind of fiscal efficiency evaluation and improvement of technique. And then it has increasingly become a powerful weapon of public management department in the toolbox. Referring to the research on performance budgeting and achievements of practice from all over the world, this dissertation attempts to have a systemic research on this topic.In the dissertation, the author first gives a systemic retrospect on the theories and implementation of performance budgeting oversea. From theoretical research level, the author points out the theories-based are the most important: the principal-agent theory, the bureaucrat economic theory and the x-low efficiency theory. Secondly, based on these, the author analyzes the process of reforming budget in China during these years. And then, pointing out the main disfigurements of budget system: the low-efficiency of public fiscal expenditure, the lack of scientific ways of budget-workingout and imperfections of intendance institution. According to these problems, the author takes out the necessity and feasibility of practicing the performance budgeting. At last, pointing out some policy advice: the establishment of an effectual system of performance evaluation, strengthening scientific preparation of the budget, the improvement of intendance institution, partial accounting based on responsibility and so on.The main contribution of the dissertation is: after comprehending the correlative research all over the world, the author summaries the basic theories of the performance budgeting. And then, according to achievements and experience that western developed countries have gained, the author analyzes the necessity and possibility of implementation the performance budgeting. From above, the author puts forward some advice on carrying out the performance budgeting in China.